one of the purchase orders in the chosen sample of twenty cannot be found and the au 620539
An auditor plans to examine a sample of twenty purchase orders for proper approvals as prescribed by the client’s control procedures. One of the purchase orders in the chosen sample of twenty cannot be found, and the auditor is unable to use alternative procedures to test whether that purchase order was properly approved. The auditor should
a. Choose another purchase order to replace the missing purchase order in the sample.
b. Consider this test of control invalid and proceed with substantive tests since internal control cannot be relied upon.
c. Treat the missing purchase order as a deviation for the purpose of evaluating the sample.
d. Select a completely new set of twenty purchase orders.